https://www.taxtmi.com/caselaws?id=471708 Roasted areca nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Roasting causes chemical and physical changes and is distinct from drying, dehydration, moderate heat treatment, and permitted preservation or appearance treatments for dried nuts under Chapter 8. Chapter 20 is not excluded because roasting is not a process specified in Chapters 7, 8 or 11. HSN Explanatory Notes to Heading 2008 expressly cover dry-roasted, oil-roasted and fat-roasted areca or betel nuts; the specific entry for roasted nuts and seeds prevails over the general Chapter 8 description. en-us Mon, 30 Sep 2024 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471708 Roasted areca nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Roasting causes chemical and physical changes and is distinct from drying, dehydration, moderate heat treatment, and permitted preservation or appearance treatments for dried nuts under Chapter 8. Chapter 20 is not excluded because roasting is not a process specified in Chapters 7, 8 or 11. HSN Explanatory Notes to Heading 2008 expressly cover dry-roasted, oil-roasted and fat-roasted areca or betel nuts; the specific entry for roasted nuts and seeds prevails over the general Chapter 8 description. Case-Laws Customs Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471708